alot of difference, simply put root is god and normal users are everyone else
some things root can do that normal users can't
add normal user accounts
reboot/shutdown the system (although this privelege can i think be given to normal users)
edit the /etc files
see ALL of the normal user's files
kill anybody's tasks, not just his/her own
delete the entire file system by accident
globaly install software for everyone to use
i can count on one hand things that root can't do that normal users can, although i can't really name any of those right now, and the reason those are normal users only is because to do so as root would be to risk torching the whole system because root can delete the entire filesystem and linux won't stop him/her
i noticed this is your first post on the linuxquestions welcome aboard mate